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McCOY FORD, INC. v. DEPT. OF REVENUE

No. 14731.

60 Ill. App.3d 429 (1978)

376 N.E.2d 1083

McCOY FORD, INC., Plaintiff-Appellee, v. THE ILLINOIS DEPARTMENT OF REVENUE et al., Defendants-Appellants.

Appellate Court of Illinois — Fourth District.

Rehearing denied June 29, 1978.

Attorney(s) appearing for the Case

William J. Scott, Attorney General, of Chicago (Stephen R. Swofford, Assistant Attorney General, of counsel), for appellants.

William S. Hahley, of Sorling, Northrup, Hanna, Cullen & Cochran, Ltd., of Springfield, for appellee.

Reversed and remanded.

Mr. JUSTICE CRAVEN delivered the opinion of the court:

The Department of Revenue timely appeals the trial judge's written order finding that a series of transactions between McCoy Ford (dealer) and its wholly owned subsidiary McCoy Leasing (leasing company) constituted a "trade-in" under section 1 of the Illinois Retailers' Occupation Tax Act (Ill. Rev. Stat. 1973, ch. 120, par. 440), and directing $8,855.19 paid by the dealer under...

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